Siskiyou County Municipal Code Ch. 28 Property Tax Administration Fees on Local Public Agencies

Effective January 1, 1991, Revenue and Taxation Code Section 97 authorizes the County commencing with the 1989-90 fiscal year to recover its actual costs of assessing, collecting, and allocating property taxes, including applicable administration overhead costs as permitted by federal Circular A-87 standards, from all public agencies in proportion to the property tax proceeds received by each public agency.

The allocation of property tax administration costs shall not exceed the actual county costs of assessing, collecting, and allocating property taxes, including applicable administrative overhead costs as permitted by federal Circular A-87 standards.

The recovery of county property tax administration costs during the 1990-91 fiscal year shall be based on the County Auditor-Controller's determination of the county's property tax administration costs for the 1989-90 fiscal year, and the allocation of such costs among the public agencies in proportion to the property tax revenues received by each public agency for the 1989-90 fiscal year.

(§ 1, Ord. 91-11, eff. March 26, 1991)

The County Auditor-Controller has determined on Exhibit "A" attached to the ordinance codified in this chapter, the county's property tax administration costs for the 1989-90 fiscal year and the allocation among public agencies of such costs in proportion to the property tax revenues received by each public agency for the 1989-90 fiscal year.

(§ 1, Ord. 91-11, eff. March 26, 1991)

The property tax administration costs for the 1989-90 fiscal year are hereby allocated among all public agencies receiving property tax revenues for that fiscal year in accordance with Exhibit "A" attached to the ordinance codified in this chapter. The allocation of property tax administration costs does not exceed the actual county costs of assessing, collecting, and allocating property taxes for the 1989-90 fiscal year, including applicable administrative overhead costs as permitted by federal Circular A-87 standards.

(§ 1, Ord. 91-11, eff. March 26, 1991)

The County Auditor-Controller is authorized and directed to invoice each public agency for its share of property tax administration costs in accordance with "Exhibit A" attached to the ordinance codified in this chapter. For each public agency which does not pay the invoice within thirty days of the date of invoice, the County Auditor-Controller is authorized to retain up to one-half of any increased property allocation to which a jurisdiction may be otherwise entitled, until the county recovers the property tax administration costs to which it is entitled.

(§ 1, Ord. 91-11, eff. March 26, 1991)

As an alternative to Section 2-28.04 and pursuant to Government Code Section 907, the County Auditor-Controller may offset any delinquent amount for the fees herein against any amount reciprocally owing to the delinquent public agency by the county.

(§ 1, Ord. 91-11, eff. March 26, 1991)

It is the intent of the Board of Supervisors to recover its property tax administration costs to the maximum extent permissible. If any provision of this chapter or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.

(§ 1, Ord. 91-11, eff. March 26, 1991)